This course focuses on the application of VAT charged or claimed at the Zero Rate. A zero-rated supply made by a vendor is subject to VAT but at a rate of 0%. Under a zero-rated supply, a vendor does not charge VAT on the consideration for the supply and obtains a refund or credit for the VAT paid on taxable supplies utilized in the making of the zero-rated supplies.

• The difference between Zero Rated and Exempt Supplies
• Zero Rated Goods
• Zero Rated Services
• Exports
• Charging the Zero Rate
• Claiming against the Zero Rate

All Included:

• Video presented course
• Downloadable course material
• Certificate of training
• Optional assessment
• SAIT Accredited - 1 verifiable CPD point